Sections of the Pre-completed form

Please note that the form entitled Esitäytetty veroilmoitus; Förhandsifylld skattedeklaration is only available in Finnish or Swedish, and consists of four separate sections. The data processing and printing systems produce a set of four sheets in A4 format, printed duplex – front and back. Each section has its own name showing at the top of the page.

Tax Return on the Web ( is closed.

You can no longer submit details for 2017 online. Please file the details on your pre-completed tax return form and attachment forms, if necessary. Send the forms to the tax office by post.


1. Section One Ilmoitusosa . This section contains pre-completed data originating from employers, banks, insurance companies and payers of pension. Check the information, and compare it with your own records. Check the pre-completed amounts. Send back this section (only) if you have something to add or correct.

2. Section Two Erittelyosa. This section is the detailed specification. Use it for checking the pre-completed amounts. The following additional details, not shown in Section One, may be found in Section Two:

  • Detailed specifications of assets and property.
  • Facts about agriculture and forestry, if you have filled in Form 2 or Form 2C.
  • Facts about sales of securities, receipts of capital refunds. You are expected to report these transactions to the Tax Administration for the computation of capital gains.
  • Other information, including facts about family relations.  

3. Section Three Verotuspäätös. This section explains the Assessment Decision that concerns yourself. It shows how much tax on your income has been levied and the deductions that have been granted. It also shows how much tax you owe, or alternatively, how much will be refunded to you.

If you send back Section One to make corrections, you will receive a new Section Three with revised system-printed specifications.  This will arrive at your address by the end of October. No revised documentation will be sent to you if your corrections concern facts other than amounts of income or deductions (such as assets or property), and thus will not affect your taxes. However, if you have a spouse, and he or she has made corrections, both you and your spouse will receive a new Section Three with revised system-printed specifications.

If the standard deadline of is pre-printed, the pre-completed tax return form for self-employed individuals and businesses is different from the usual format. There is no final computation of tax assessment results, because not all facts and details on business or professional income have become available to the Finnish Tax Administration systems. These pre-completed tax return forms will only show a set of information relating to the personal source of income. However, the same rule that concerns wage earners also applies to self-employed individuals and businesses: if you have nothing to add or correct regarding your taxes, you do not need to send anything back.  

The reverse of Section Three shows Instructions for Appeal. 

4. Section Four Verotustodistus. This is the official notice of assessment, which lists your taxable income. If you made corrections and sent back Section One, or if the Tax Administration has received new information from third parties, you will receive a new Decision, Notice, and bank forms before the end of October.

Retain Section Four for your records (you may need it for some authorities). 

Use the bank forms to pay any amounts that you owe. The bank forms are intended for those taxpayers who will need to pay an outstanding amount of tax.

Why is my pre-completed tax return printed on white sheets of paper?

The printing machine will use white paper if the taxpayer has a long specification spanning more than two pages. These taxpayers also have a white Section One, which they can send back to submit corrections as necessary. 

Where are the instructions?

Instructions for filling in the form and making corrections are always found in the same place as the forms themselves. See English translation of the form below:

Blank sample of the pre-completed rax return (3001e) and instructions 

The Page Help of the Web interface has the same instructions in English.  


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